The tariff classification of a willow basket with a bunny head attachment from China

NY L88384 November 2, 2005 CLA-2-46:RR:NC:2:230 L88384 CATEGORY: Classification TARIFF NO.: 4602.10.1200 Ms. Joanne Harmon CVS/ Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a willow basket with a bunny head attachment from China Dear Ms. Harmon: In your letter dated October 19, 2005 you requested a tariff classification ruling. The ruling was requested on a product described as the “Rolie Polie Basket with Bunny”, CVS item # 331907. The product consists of an assortment of three different sizes of the same basket. Samples of the product were submitted, which will be returned to you as you requested. The samples consist of baskets made interwoven split willow rods. The baskets are lined with a green fabric, which also covers the rim. Attached to one end of the rim is a white plush bunny head with a purple and yellow flower decoration and pink gingham ears. The bunny also has arms that appear to be holding the rim of the basket. The diameters of the three baskets, measured at the top (the widest point), are 4-1/2”, 5-3/4” and 7”. The applicable subheading for the willow baskets with bunny head attachments, CVS item # 331907, will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made of plaiting materials, of vegetable materials; other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.6 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division